Thng Factory manufactures the joint products, Sngbng and Bng. Sngbng sells for $40.00 per unit, whereas Bng sells for $70.00 per unit. Total joint processing costs were $3,000,000. The 2 products require further processing beyond the split-off point. The following information relates to the 2 products: Required: a) Determine the total cost per unit of each of the products using the physical method. (Show all workings using EXCEL) (7 marks) b) Determine the total cost per unit of each of the products using the net realisable value method. (Show all workings using EXCEL) (7 marks) c) Determine the total cost per unit of each of the products using the constant gross margin method. (Show all workings using EXCEL) (7 marks) d) "Bng" could be further processed into "Bngnhn" for an additional cost of $25.00 per unit. "Bngnhn" would sell for $75.00 per unit. Should the company produce "Bngnhn"? Show the necessary computation to justify your decision. (Show all workings using EXCEL) (4 marks)